Results Snapshot
Figures in Million
Consolidated - Profit And Loss Results
Dec'25
Dec'24
Dec'23
Dec'22
Dec'21
Dec'20
No of Months
12
12
12
12
12
12
Operating Income
4,546.00
4,218.00
3,782.00
3,434.00
3,143.00
2,887.00
Less :Inter divisional transfers
0.00
0.00
0.00
0.00
0.00
0.00
Less: Excise
0.00
0.00
0.00
0.00
0.00
0.00
Net Sales
4,546.00
4,218.00
3,782.00
3,434.00
3,143.00
2,887.00
Expenditure (Ex Depriciation)
Stock Adjustments
0.00
0.00
0.00
0.00
0.00
0.00
Raw Materials Consumed
0.00
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
0.00
0.00
0.00
0.00
0.00
0.00
Employee Cost
0.00
0.00
0.00
0.00
0.00
0.00
Operating Expenses
7.00
4.00
2.00
1.00
0.00
0.00
General and Administration Expenses
973.00
907.00
902.00
724.00
684.00
633.00
Selling and Distribution Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Cost of Software developments
0.00
0.00
0.00
0.00
0.00
0.00
Miscellaneous Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Expenses Capitalised
0.00
0.00
0.00
0.00
0.00
0.00
Total Expenditure
3,899.00
3,592.00
3,316.00
2,953.00
2,797.00
2,659.00
Operating Profit (PBDIT) excl Other Income
647.00
626.00
466.00
481.00
345.00
228.00
Other Income
11.00
2.00
-1.00
0.00
0.00
4.00
Operating Profit (PBDIT)
701.00
676.00
518.00
535.00
397.00
272.00
Interest
7.00
4.00
2.00
1.00
0.00
0.00
Profit before Depriciation and Tax
0.00
0.00
0.00
0.00
0.00
0.00
Depreciation
43.00
48.00
53.00
54.00
52.00
39.00
Profit Before Taxation & Exceptional Items
0.00
0.00
0.00
0.00
0.00
0.00
Exceptional Income / Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Profit Before Tax
600.00
623.00
462.00
480.00
349.00
173.00
Provision for Tax
168.00
197.00
146.00
144.00
115.00
21.00
Profit After Tax
408.00
406.00
300.00
323.00
224.00
142.00
Extraordinary Items
0.00
0.00
0.00
0.00
0.00
0.00
Adj to Profit After Tax
0.00
0.00
0.00
0.00
0.00
0.00
Profit Balance B/F
0.00
0.00
0.00
0.00
0.00
0.00
Profit Available for appropriations
0.00
0.00
0.00
0.00
0.00
0.00
Appropriations
0.00
0.00
0.00
0.00
0.00
0.00
Equity Dividend (%)
Earnings Per Share
64.87
64.70
47.71
51.36
35.20
22.30
Profit And Loss Analysis Highlights
Net Sales
YoY Growth in year ended Dec 2025 is 7.79% vs 11.52% in Dec 2024
Operating Profit (PBDIT) excl Other Income
YoY Growth in year ended Dec 2025 is 3.39% vs 34.35% in Dec 2024
Interest
YoY Growth in year ended Dec 2025 is 57.10% vs 126.98% in Dec 2024
Profit After Tax
YoY Growth in year ended Dec 2025 is 0.27% vs 35.61% in Dec 2024
Compare Profit and Loss Results of Billing System Corp.
Figures in Million
consolidated - Profit And Loss Results
Change(JPY)
Change(%)
No of Months
12
12
Operating Income
4,546.00
6,103.00
-1,557.00
-25.51%
Less :Inter divisional transfers
0.00
0.00
0.00
0%
Less: Excise
0.00
0.00
0.00
0%
Net Sales
4,546.00
6,103.00
-1,557.00
-25.51%
Expenditure (Ex Depriciation)
Stock Adjustments
0.00
0.00
0.00
0%
Raw Materials Consumed
0.00
0.00
0.00
0%
Power & Fuel Cost
0.00
0.00
0.00
0%
Employee Cost
0.00
0.00
0.00
0%
Operating Expenses
7.00
14.00
-7.00
-50.00%
General and Administration Expenses
973.00
964.00
9.00
0.93%
Selling and Distribution Expenses
0.00
0.00
0.00
0%
Cost of Software developments
0.00
0.00
0.00
0%
Miscellaneous Expenses
0.00
0.00
0.00
0%
Expenses Capitalised
0.00
0.00
0.00
0%
Total Expenditure
3,899.00
5,543.00
-1,644.00
-29.66%
Operating Profit (PBDIT) excl Other Income
647.00
559.00
88.00
15.74%
Other Income
11.00
27.00
-16.00
-59.26%
Operating Profit (PBDIT)
701.00
799.00
-98.00
-12.27%
Interest
7.00
14.00
-7.00
-50.00%
Profit before Depriciation and Tax
0.00
0.00
0.00
0%
Depreciation
43.00
211.00
-168.00
-79.62%
Profit Before Taxation & Exceptional Items
0.00
0.00
0.00
0%
Exceptional Income / Expenses
0.00
0.00
0.00
0%
Profit Before Tax
600.00
525.00
75.00
14.29%
Provision for Tax
168.00
92.00
76.00
82.61%
Profit After Tax
408.00
432.00
-24.00
-5.56%
Extraordinary Items
0.00
0.00
0.00
0%
Adj to Profit After Tax
0.00
0.00
0.00
0%
Profit Balance B/F
0.00
0.00
0.00
0%
Profit Available for appropriations
0.00
0.00
0.00
0%
Appropriations
0.00
0.00
0.00
0%
Equity Dividend (%)
0%
0%
0.00
Earnings Per Share
64.8748
44.9187
19.96
44.43%
Profit And Loss - Net Sales
Net Sales 4,546.71 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 7.79% vs 11.52% in Dec 2024
Profit And Loss - Operating Profit (PBDIT)
Operating Profit (PBDIT) 647.37 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 3.39% vs 34.35% in Dec 2024
Profit And Loss - Interest
Interest 7.44 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 57.10% vs 126.98% in Dec 2024
Profit And Loss - Profit After Tax
Profit After Tax 408.02 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 0.27% vs 35.61% in Dec 2024






